Article 7
Clearance of accounts 1. For the purposes of Article 5(1) of Commission Regulation (EC) No 1663/95(9), the accounts referred to in Article 4(1) thereof shall include: (a) annual expenditure summarised by rural development measure; (b) a table showing the differences between the expenditure declared under (a) and that declared for the purpose of the interim payments referred to in Article 3(3) of this Regulation; (c) a table, extracted from the debtors' ledger, showing the total debts identified but not yet recovered at the end of the financial year for rural development measures. 2. For the purposes of the second subparagraph of Article 7(1) of Regulation (EC) No 1663/95, amounts recoverable or payable under the clearance of accounts decision referred to in Article 7(3) of Regulation (EC) No 1258/1999 shall be deducted from or added to subsequent payments made by the Commission.